OPINION
TIETJENS, Judge:
The Commissioner determined a deficiency in petitioner's Federal income tax for fiscal year ending April 30, 1964, in the amount of $2,181.90. By agreement of the parties, only one issue remains for our determination. That issue is whether petitioner is entitled to deduct an expenditure of $4,250 made in connection with the acquisition of certain rights to a trademark, as an ordinary and necessary business expense under section...
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